Social economy represents the third sector of the economy being the intermediate domain between the private sector and the public sector. There are differences between the three sectors, so from the point of view of the aims pursued, the targeting criteria of success, of how making decisions as...

New tax rules with effect from 1 May 2009 with a series of changes on the tax deductibility of the value added acquisitions related to transport and fuel use. The measure is very obvious nature of politics in order to bring the state budget amounts as required under the current government crisis...

This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a...

With an increasing international trade, a more and more significant expansion was experienced by combined commercial operations, also including goods processing transactions. The expansion of these international economic affairs had as motivation the multiple direct and indirect positive effects...

In Romania, internal audit is governed by Law no. 672/2002[3], there is a normative and procedural framework for continuous development, and auditing standards have become a practice in the vast majority of entities[1]. This paper analyzes the stage of the internal audit activity to public...

Insurance is the economic activity that individuals and businesses are threatened by some danger that, if it would cause damage to health or even life or they can destroy property, agree to remove the financial effects of possible losses transfer to specialized companies in exchange for a sum of...

Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only...

One can appreciate that the current conditions of the evolution, banks, those of Western Europe, as well as those in the central-East European countries and not only will have encountered new challenges, of which only a portion of them will be able to adapt, only those that will have the ability...

The international financial crisis has inevitably felt in the the Romanian economy influences transmitted through the various paths. The connection with the international economic flows has generated negative implications both in the economy and in various regions, as evidenced by analysis of...

The global economy entered into the greatest economic crisis after the great recession, which affected both developed countries and emerging countries, demonstrating the degree of interdependence of world economies. The financial crisis has put in front of the Governments of a number of...